CARROLL v. MERRIWETHER

This matter involves a dispute regarding the preparation of a tax return. Plaintiff has filed this Complaint pro se.

FACTS

Plaintiff contacted Defendant In February 1995, for assistance in preparing his tax return. Plaintiff was not satisfied with the service provided and took his return to H&R Block for completion. Apparently, there was a misunderstanding between the Plaintiff and the Defendant regarding who should file the tax return. Both Plaintiff and Defendant filed 1994 tax returns in Plaintiff's name. The tax return prepared by Defendant claimed a refund of $ 3,650.00. The return filed by the Plaintiff claimed a refund of $ 3,643.00, a difference of $ 7.00.

Plaintiff has sued defendant seeking:

1. Interest on his yet received claimed refund;

2. Return of the $ 130.00 fee charged by Defendant;

3. Return of a $ 28.00 fee paid to a Columus, Ohio, bank, which is not discussed in the Complaint;

Plaintiff's complaint is deficient on its face in that it states no basis for this Court to assert subject matter jurisdiction. This Court takes judicial notice of the fact that Plaintiff has listed a Maryland address and Defendant has a Washington, D.C., address. Thus, the Court assumes that ...

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